Data on Marshall Inc. for the most recent year are shown below. The firm's new CFO believes that the company could reduce its receivables by $9,973 to reduce its DSO to the industry average level. If this were done, what is the Cash Conversion Cycle before and after the change respectively? Use a 365-day year. Sales $110,000 Accounts receivable $16,000 Annual COGS $77,000 Average Inventory $3,200 Payables deferral 12 days